GroundRules
Browse Indiana
Read the original sections, or search by topic.
- IC 6-4.1-6-1 · Mortality standards and actuarial tables; valuation of future interests
- IC 6-4.1-6-2 · Property interests that may be divested
- IC 6-4.1-6-3 · Agreements with department for computing taxes
- IC 6-4.1-6-4 · Determinations of the manner in which property probably will be distributed
- IC 6-4.1-6-5 · Appraisal of limited, contingent, dependent, or determinable interests
- IC 6-4.1-6-6 · Contingent or defeasible future interests; appraisal
- IC 6-4.1-7-0.1 · Repealed
- IC 6-4.1-7-0.5 · Applicability
- IC 6-4.1-7-1 · Rehearing
- IC 6-4.1-7-2 · Reappraisal; petition; time of filing
- IC 6-4.1-7-3 · Appointment of reappraiser; powers; compensation
- IC 6-4.1-7-4 · Report or reappraisal; redetermination of taxes; filing of redetermination
- IC 6-4.1-7-5 · Non-resident decedent's property; appeal of department determination; procedures
- IC 6-4.1-7-6 · Probate court determination of tax due as provisional estimate; redetermination resulting from federal estate tax valuation
- IC 6-4.1-7-6.5 · Probate court review of an inheritance tax determination or appraisal made by the department of state revenue
- IC 6-4.1-7-7 · Redetermination of inheritance tax; appeal
- IC 6-4.1-8-0.1 · Repealed
- IC 6-4.1-8-0.5 · Applicability
- IC 6-4.1-8-1 · Attachment and termination of lien; persons liable for inheritance tax
- IC 6-4.1-8-2 · Transfers prohibited until tax paid; limited transfers
- IC 6-4.1-8-3 · Sale of property to pay decedent's debts
- IC 6-4.1-8-4 · Personal property; consent to transfer
- IC 6-4.1-8-4.5 · Repealed
- IC 6-4.1-8-4.6 · Checking account; notice of transfer of funds to person other than surviving spouse
- IC 6-4.1-8-5 · Life insurance proceeds; damages payable in a cause of action maintained by a personal representative
- IC 6-4.1-8-6 · Repealed
- IC 6-4.1-8-7 · Violations of IC 6-4.1-8-4 or IC 6-4.1-8-5; penalties
- IC 6-4.1-8-8 · Repealed
- IC 6-4.1-9-0.1 · Repealed
- IC 6-4.1-9-0.5 · Applicability
- IC 6-4.1-9-1 · Due date for taxes; interest on delinquent portion; unavoidable delays
- IC 6-4.1-9-1.5 · Due date for taxes when petition for redetermination of inheritance taxes filed
- IC 6-4.1-9-2 · Repealed
- IC 6-4.1-9-3 · Inheritance tax due as result of non-resident decedent's death; book showing tax due
- IC 6-4.1-9-4 · Tax payments resulting from non-resident decedent's death; monthly reports
- IC 6-4.1-9-5 · Collection and payment of taxes
- IC 6-4.1-9-6 · State and county tax allocation amounts; deposit of interest or penalties in state general fund
- IC 6-4.1-9-7 · Repealed
- IC 6-4.1-9-8 · Repealed
- IC 6-4.1-9-9 · Repealed
- IC 6-4.1-9-10 · Repealed
- IC 6-4.1-9-11 · Action for failure to pay inheritance tax; payment of tax after prosecution
- IC 6-4.1-9-12 · Appointment of resident or special administrator for non-resident decedent's estate
- IC 6-4.1-9-13 · Repealed
- IC 6-4.1-10-1 · Refund for illegally or erroneously collected tax; time for filing
- IC 6-4.1-10-1.5 · Repealed
- IC 6-4.1-10-2 · Time limits for filing for property interests under IC 6-4.1-6
- IC 6-4.1-10-3 · Orders for refund; funds from which payable; credit
- IC 6-4.1-10-4 · Appeal of refund order; complaint; jurisdiction
- IC 6-4.1-10-5 · Probate court determination; appeal
- IC 6-4.1-10-6 · Annual appropriation to pay refund
- IC 6-4.1-12-0.5 · Inheritance tax not imposed on a transfer of property resulting from the death of an individual who dies after December 31, 2012
- IC 6-4.1-12-1 · Powers of the probate court
- IC 6-4.1-12-2 · Appraisal of transferred property interests
- IC 6-4.1-12-3 · Repealed
- IC 6-4.1-12-4 · Repealed
- IC 6-4.1-12-5 · Compromise agreements concerning tax or interest on delinquency
- IC 6-4.1-12-6 · Powers and duties of department of state revenue
- IC 6-4.1-12-6.5 · Determination of department of state revenue resulting in tax increase; statement in rules
- IC 6-4.1-12-7 · Investigative powers of department of state revenue; witness fees
- IC 6-4.1-12-8 · Inheritance tax administrator; appointment; salary
- IC 6-4.1-12-9 · Powers and duties of inheritance tax administrator
- IC 6-4.1-12-10 · Special auditor, appraiser, or counsel; compensation
- IC 6-4.1-12-11 · Information and investigations concerning non-resident's estates
- IC 6-4.1-12-12 · Disclosure of inheritance tax information; offense
- IC 6-5.5-1-1 · Application of definitions
- IC 6-5.5-1-2 · "Adjusted gross income"
- IC 6-5.5-1-3 · "Business of a financial institution"
- IC 6-5.5-1-4 · "Commercial domicile"
- IC 6-5.5-1-5 · "Compensation"
- IC 6-5.5-1-6 · "Corporation"
- IC 6-5.5-1-7 · "Department"
- IC 6-5.5-1-8 · "Employee"
- IC 6-5.5-1-9 · "Foreign bank"
- IC 6-5.5-1-10 · "Gross income"
- IC 6-5.5-1-11 · "Internal Revenue Code"
- IC 6-5.5-1-12 · "Nonresident taxpayer"
- IC 6-5.5-1-13 · "Resident taxpayer"
- IC 6-5.5-1-14 · "Subsidiary"
- IC 6-5.5-1-15 · "Taxable year"
- IC 6-5.5-1-16 · "Taxing jurisdiction"
- IC 6-5.5-1-17 · "Taxpayer"
- IC 6-5.5-1-18 · "Unitary business"
- IC 6-5.5-1-19 · "Partnership"
- IC 6-5.5-1-20 · "Bonus depreciation"
- IC 6-5.5-1-21 · "Loans arising in factoring"
- IC 6-5.5-2-1 · Computation of franchise tax
- IC 6-5.5-2-2 · Repealed
- IC 6-5.5-2-3 · Apportioned income of taxpayer not filing combined return
- IC 6-5.5-2-4 · Apportioned income of taxpayer filing combined return for unitary group
- IC 6-5.5-2-5 · Repealed
- IC 6-5.5-2-5.3 · Repealed
- IC 6-5.5-2-6 · Credit for nonresident taxpayer
- IC 6-5.5-2-7 · Exemptions
- IC 6-5.5-2-8 · Partnerships; grantor or beneficiary of a trust; information return; withholding
- IC 6-5.5-3-1 · Transacting business within state
- IC 6-5.5-3-2 · Maintains office
- IC 6-5.5-3-3 · Conducting business
- IC 6-5.5-3-4 · Regularly solicit business; presumption
- IC 6-5.5-3-5 · Tangible assets, intangible assets, and deposits attributable to state